The post-Brexit route
Brexit changed residence, and left the company side open: incorporation, ownership and directorship all work from the UK. The notarial deed executes remotely with a power of attorney and video identification, and the KVK registration (€85,15) files in the same flow. Living and working in the Netherlands physically runs through the residence permit routes — the self-employment scheme or the startup visa — while the BV itself asks only for a Dutch registered address. The six steps stand on the pillar page, the costs on the BV incorporation page.
The treaty position
| UK–NL tax treaty | Rate |
|---|---|
| Dividend — UK company controlling 10%+ (also pension schemes, charities) | 0% |
| Dividend — all other recipients | 10% |
| Dividend — property investment vehicles (REITs) | 15% |
Rates verified July 2026 against the HMRC Double Taxation Relief manual. The 0% tier for 10%+ corporate holdings makes the UK holding company above a Dutch BV one of the cleanest cross-Channel structures — and inside the Netherlands, the Dutch holding structure adds the 100% participation exemption on top.
Documents and comparison
Documents. A passport copy with an apostille from the FCDO (the UK is a Hague Convention member), a notarised power of attorney in English and the video identification for the remote deed. Entity comparison. Share capital from €0.01, corporate tax at 19% up to €200.000 and the EU establishment a UK Ltd misses — BV versus UK Ltd puts the two side by side.
The taxes you will meet
Corporate tax at 19%, VAT per quarter with EU registration restored, the customary salary of €58.000 through monthly payroll and the treaty rates above at distribution — every rate on the figures page, every deadline in running a Dutch BV, and the account itself in the banking guide for foreign owners.
Terms on this page
- BV (besloten vennootschap)
- The Dutch private limited company: a legal entity with registered shares and limited liability, so the shareholder’s private assets stay separate from business debts. Incorporation runs through a notarial deed; capital starts from €0.01.
- Apostille
- The certificate under the Hague Apostille Convention that makes an official document from one member state legally valid in another, replacing the heavier embassy legalisation chain. In the US, the Secretary of State issues it.
- Power of attorney
- The written authorisation that lets someone sign the notarial deed on the founder’s behalf. For remote incorporation the signature is legalised; from abroad an apostille is usually added.
- Distribution test (uitkeringstoets)
- The statutory test in which the board assesses, before a dividend, whether the BV can keep paying its due debts after the distribution. Together with the balance test it gates every dividend.
- Holding company
- A BV that owns shares in other companies. Under the participation exemption, dividends and sale proceeds flow to the holding free of corporate tax, where the capital keeps growing in a protected position.
This page describes the general route for 2026; what it means for your situation follows from a personal conversation.
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